对固定资产折旧制度的探讨  

Probing For The Fixed Assets Depreciation System

作　　者：林冠文 

出　　处：《五邑大学学报（社会科学版）》1992年第2期38-42,共5页Journal of Wuyi University(Social Sciences Edition)

摘　　要：笔者通过对××市区部分重点企业调查,了解到现行固定资产折旧制度存在的一些问题。由这些问题,反映现行固定资产折旧制度阻碍着企业技术水平的提高,束缚经济的发展。为此,提出对现行固定资产折旧改革的一些设想。By investigating part of the key enterprises of Jiangmen city, the author has discovered some problems which exist in the current fixed assets depreciation system. They are the very problems which hinder the improvement of enterprise technology and slow down the development of the economy. For solving the problems, some tentative suggestions are put forward for reforming the current fixed assets depreciation system.

关 键 词：企业技术水平 自有资产 基本折旧率 企业留利 职工福利 加速折旧 修理费用 经济参考报 大修理基金 商品经济条件 

分 类 号：G649.276.5[文化科学—高等教育学] C55[文化科学—教育学]